§ Mr. David ShawTo ask the Chancellor of the Exchequer what plans he has to impose value added tax on private medical insurance, university or college fees, school fees, school lunches or other charges levied by the state or private schools.
§ Mr. Heathcoat-AmoryI cannot anticipate the Budget statement by my right hon. and learned Friend the Chancellor of the Exchequer.
§ Mr. KilfoyleTo ask the Chancellor of the Exchequer how many representations he has received concerning the extension of VAT to public transport.
§ Mr. Heathcoat-AmoryMy right hon. and learned Friend the Chancellor of the Exchequer receives many representations on a wide range of issues in the run-up to the Budget.
§ Mr. KhabraTo ask the Chancellor of the Exchequer what further plans he has to end the exemption of goods and services from VAT.
§ Mr. Heathcoat-AmoryTax changes are a matter for my right hon. and learned Friend the Chancellor in his Budget. However, the range of goods and services which member states exempt from VAT is covered by Community law. Most are mandatory exemptions, but member states have the option to extend certain exemptions to non-profit making bodies, subject to certain conditions.
§ Mr. GunnellTo ask the Chancellor of the Exchequer what additional income he will gain in a full year from increasing VAT on fuel to 17½ per cent.; and what its effect will be on the weekly household bills of a family of four.
§ Mr. Heathcoat-AmoryApplication of the standard rate of VAT to domestic fuel and power will yield around an additional £1.5 billion in a full year. The impact on fuel bills will depend on fuel prices and on what happens to spending patterns.